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Self-insurer for employee insurance

This information is provided by Netherlands Enterprise Agency

As an employer in the Netherlands, you may be faced with disability issues of your employees. You can insure yourself against this risk with the Employee Insurance Agency (Uitvoeringsinstituut Werknemersverzekeringen, UWV). You may also choose to become a self-insurer (eigenrisicodrager, ERD). In that case, you will have to pay the benefits and costs of reintegration yourself. The choice is yours: bear the financial risk entirely on your own, or take out full (or partial) insurance with a private insurer.

Return to Work Scheme and Sickness Benefits Act

You can become a self-insurer for the Return to Work of Partially Disabled Persons Scheme (WGA) or the Sickness Benefits Act (ZW). Being a self-insurer for ZW does not automatically mean you are a self-insurer for WGA and vice versa. As a self-insurer for WGA, you will not pay the differentiated WGA contribution. As a self-insurer for ZW, you will pay a lower sector funds premium or a lower contribution towards the government implementation fund (Ufo).

Self-insurance for WGA only applies to employees with a long-term employment contract. Self-insurers for ZW will pay a lower, differentiated premium for the Return to Work Fund (Whk). With the (Dutch-language) Premium guide for differentiated premium WhkExternal link of the UWV, you can estimate the amount of this premium. You will also carry the risk for death benefits paid to surviving dependents of employees and flex workers with a ZW or WGA benefit.

If you, after being self-insurer for ZW purposes for some time, decide to return to UWV insurance, your premium will be raised with at least half of the regular sector premium that applies to you.

Please note: continuing payment of a sick employee's wages for 2 years, does not mean you are a self-insurer for ZW . This obligation applies to all employers.

How to apply

If you wish to be a self-insurer, you need to apply for this at the Tax and Customs Administration. You can have the self-insurer commitment start on 1 January or on 1 July. Your application must have been received 13 weeks before these dates at the latest (therefore, before 2 October or before 1 April).

Are you still in the process of becoming an employer? You may apply for the self-insurer status as soon as you have become one.

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This information is provided by

Netherlands Enterprise Agency